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NY A09431

Bill

Status

Passed

2/13/2026

Primary Sponsor

William Magnarelli

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Requires the Commissioner of Taxation and Finance to develop procedures for accepting digital or electronic signatures on any declaration, statement, or document used by the department
  • Mandates that electronic signature procedures conform, to the extent practicable, with procedures used by the federal Internal Revenue Service
  • Authorizes individuals with a valid power of attorney to electronically sign documents on behalf of taxpayers for both the NYS Department of Taxation and Finance and the NYC Department of Finance
  • Establishes that electronic signatures have the same legal validity and effect as handwritten signatures
  • Changes the effective date of the related 2025 electronic signature law from 120 days after enactment to July 1, 2027

Legislative Description

Directs the commissioner of taxation and finance to develop procedures for the use or acceptance of signatures in digital or other electronic form on any declaration, statement, or other document utilized by the department and authorizes the use of an electronic signature by a person granted a power of attorney by a taxpayer with respect to documents submitted to the New York state department of taxation and finance.

Last Action

signed chap.3

2/13/2026

Committee Referrals

Rules1/20/2026
Rules1/13/2026
Ways and Means1/12/2026
Governmental Operations1/5/2026

Full Bill Text

No bill text available